The aims of this research are to know the positive and significant effect among competence, independence and professional attitude partially and simultaneously to inspectorate work achievement South Sulawesi. This inspectoratecontrol is based on regional government implementation and conducted structurally from regency/city level, province to centre level. The independent variables in this research are competence, independence and professional attitude for dependent variable is inspectorate work achievement the data in this research is primer data taken from questioner implementation directly to inspectorateapparatus of south Sulawesi. Analysis method that is used to examine hypothesis is double regression linear. This analysis is based on 50 respondents through questioner This research show simultaneous way are competence, independent and professional attitude influence significantly to inspectorate work achievement of shout Sulawesi and partial way competence variable (X1), independent (X2), professional attitude (X3), influence positive and significantly to inspectorate work achievement of shout Sulawesi. From this coefficientregression we can know are competence variable (X1), independent (X2) and professional attitude (X3), have influence positive and significantly to inspectorate work achievement of shout Sulawesi.

This study examines the effect of Human Capital and Physical Capital on Regional Financial Condition with a Management Control System as moderator. Participants were employees of the Regional Financial and Asset Management Directorates located in three major cities in the province of South Sulawesi, Indonesia. The participants were recruited from three different regions resulting in 75 participants in a three-wave data collection procedure. Four measures were developed (i.e. Human Capital, Physical Capital, Management Control System, and Financial Condition), which were constructively valid and reliable for research purposes. The results showed that Human Capital and Physical Capital directly influenced the Financial Condition. The effect of Human and Physical Capital was moderated by the Management Control System. Management Control System negatively moderated the effect of Human Capital while at the same time also positively moderated the effect of Physical Capital on Financial Condition. This study collected participant's perceptions towards the study variables without any further investigation to the objective measures. Although some scholars may find this as the lack of evidence against the actual Financial Condition, acknowledging experts' perceptions should provide a better understanding of the experienced Financial Condition. Various studies have investigated some factors which may affect Financial Condition. However, this study proposed an examination of the role of the Management Control System. In this case, a capital that is owned by the financial organisations cannot provide a direct impact on the Financial Condition without the role of the Management Control System.

This study aims to determine the effect of organizational commitment and pay-for-performance on performance of tax officers with locus of control as moderating variable. This research is a quantitative descriptive study. Data on this research was obtained through questionaires. Population of this study consists of 104 tax officer of South Makassar Small Taxpayers Office of which is randomly chosen 83 tax officers as a sample to answer research questionnaires. Analysis of this study is using regression analysis with residual analysis method to test the effect of moderating variable. The results of this research indicate that (1) organizational commitment has a positive effect on performance of tax officers, (2) locus of control is able to moderate the effect of organizational commitment on performance of tax officers, (3) pay-for-performance has a positive effect on performance of tax officers, and (4)) locus of control is able to moderate the effect of pay-for-performance on performance of tax officers.

Nurul jannah tahang 1 , asri usman 2 and aini indrijawati 2 .

AbstrakPenelitian ini bertujuan untuk mengetahui seberapa jauh profitabilitas, likuiditas, dan pertumbuhan perusahaan berpengaruh terhadap struktur modal perusahaan publik di Indonesia. Menggunakan alat uji statistik dapat diketahui variabel manakah yang paling mempengaruhi oleh struktur modal perusahaan publik di Indonesia. Sampel yang digunakan adalah 173 perusahaan dengan menggunakan metode disproportionate stratified random sampling. Metode analisis yang digunakan yaitu analisis regresi menggunakan SPSS. Hasil penelitian menemukan bahwa (1) profitabilitas berpengaruh terhadap struktur modal, (2) likuiditas berpengaruh terhadap struktur modal, (3) pertumbuhan perusahaan tidak berpengaruh terhadap struktur modal. Kata Kunci: teori pecking order, profitabilitas, likuiditas, pertumbuhan. AbstractThis study aims to determine the extent of profitability, liquidity, and growth (growth) companies give effect to the capital structure of public companies in Indonesia. By using a statistical test is expected to be known which variables most affect the capital structure of public companies in Indonesia. The sample used is 173 (one hundred and seventy three) companies using disproportionate stratified random sampling method. The analytical method used is regression analysis using SPSS. The results found that (1) the profitability give significant effect on the capital structure so that the hypothesis is accepted, (2) liquidity give significant effect on the capital structure so that the hypothesis is accepted, (3) the company's growth no significant effect on the capital structure so that the hypothesis is not accepted. Keywords: pecking order theory, profitability, liquidity, growth